Tracey M. Roberts
Professor of Law
Cumberland School of Law
239B Robinson Hall

Teaching and Research Interests

Taxation, Tax Policy, Property, Housing, Real Estate Development and Environmental Law

Teaching Responsibilities

Federal Income Taxation, Corporate Taxation, Partnership Taxation, Tax Policy, Real Property, Environmental Law, and Climate Change Impacts, Law and Policy

Practice Experience

Professor Tracey M. Roberts practiced law for 14 years, primarily in the area of commercial real estate and affordable housing, specializing in tax credit financing, mixed-use real estate development, and sustainable land use planning at Alston & Bird LLP and Arnall Golden Gregory LLP in Atlanta, Georgia, and at Jacobs Chase in Denver, Colorado. She also developed technology projects for four years for Atlanta Legal Aid and Georgia Legal Services Program to expand access to legal information and legal services.

Teaching Experience

Roberts has taught a variety of tax, property and environmental law courses at the University of Louisville Louis D. Brandeis School of Law, the University of South Carolina School of Law, Seattle University School of Law and the University of California Hastings College of the Law.

Degrees and Certifications

  • Postgraduate Diploma in Theology and Religion, Oxford University, anticipated June 2025
  • LLM in Taxation, New York University School of Law, 2009
  • JD, Vanderbilt School of Law, 1994
  • AB, Harvard University, 1988


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  • Tax Law and the Environment (Roberta Mann & Tracey Roberts, eds., Lexington Books, 2018)

Book Chapters

  • Subsidies and the Environment, in Policy Instruments in Environmental Law (Kenneth Richards & Josephine van Zeben, eds., Edward Elgar, 2020)
  • The World Trade Organization and Renewable Energy, in Tax Law and the Environment (Roberta Mann & Tracey Roberts, eds., Lexington Books, 2018) 
  • The Constitutional Grounding for Environmental Taxation in the United States in Aspectos constitucionales controvertidos de la tributación ambiental (Controversies in Constitutional Aspects of Environmental Taxation) (Rodolfo Salassa Boix, ed. 2017)
  • U.S. “Support” for Renewable Energy, in La protección ambiental a través del Derecho fiscal (Rodolfo Salassa Boix, ed., 2015) 
  • Voluntary Standards, Certification and Labeling Systems: Enhancing Efficiency Through Trade of Entitlements, in Market Instruments and Sustainable Economy (Ana Yábar Sterling & Pedro M. Herrera eds., 2012)


Other Publications

TaxProf Blog Social Science Research Network Tax Review and Roundup:


Bar Admissions

  • Georgia
  • Colorado